M/S. Aim Worldwide PVT LTD vs. The Commissioner Of Customs And Central Excise (Appeals)
Held
The High Court did not examine the merits of the refund claim but directed the Appellate Authority to dispose of the pending appeal within four weeks. The petitioner was permitted to rely on a Gujarat High Court decision.
Facts
The petitioner sought a refund of IGST paid on exports, which was rejected by the Assistant Commissioner. The petitioner had filed an appeal before the Commissioner (Appeals) which was pending for over two years.
Key Issues
Whether the Appellate Authority should be directed to expedite the disposal of a pending appeal concerning an IGST refund claim.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 18.10.2024 CORAM THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ and W.M.P.(MD).No.20444 of 2024 M/s.AIM Worldwide Pvt. Ltd., Represented by Proprietor. ... Petitioner Vs. 1.The Commissioner of Customs and Central Excise (Appeals), Coimbatore @ Tiruchirappalli, No.1, Williams Road, Cantonment, Tiruchirappalli. 2.The Assistant Commissioner of Customs, Office of the Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin – 628 004. ...Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the entire records pertaining to the impugned order passed by the second respondent vide his proceedings in C.No.VIII/20/216/2018-IGST dated 17.01.2020 and quash the same as illegal and further direct the second respondent to refund the IGST paid by the petitioner to the tune of 1/5 https://www.mhc.tn.gov.in/judis Rs.7,19,365/- for the exports made during July 2017 to August 2017 with accrued interest at 18% from t
The judgment continues below.
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